Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a "place of business." Movements require valid tax invoices and e-way bills, and transfers between establishments under the same PAN are treated as supplies between distinct persons with applicable CGST/SGST or IGST based on place of supply rules. Cold storage services are taxable at the location of the property. Registered persons must maintain records, file returns, and discharge tax liabilities in the State where the warehouse operates.
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a "place of business." Movements require valid tax invoices and e-way bills, and transfers between establishments under the same PAN are treated as supplies between distinct persons with applicable CGST/SGST or IGST based on place of supply rules. Cold storage services are taxable at the location of the property. Registered persons must maintain records, file returns, and discharge tax liabilities in the State where the warehouse operates.
Note: It is a system-generated summary and is for quick reference only.
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